Title Suppressed Due to Excessive Length
169
Considering the huge importance of the municipality of Canaã dos Carajás (Pará,
Brasil) and mining industry for Brazilian economy, and the contrast between high
taxes collection and apparent social dissatisfaction, the present research has two
main objectives. Firstly, it investigates the current social perceptions of the local
government’s use of mining taxation, using questionnaire surveys that were applied
to randomly selected residents, assuring anonymity of the respondents. Solow (1993)
stated that “Talk without measurement is cheap (p. 136)”. Thus, it was measured in a
Likert scale how much the citizens trusted the government to invest the mining taxes
properly, and whether they agreed the urban infrastructure had improved with such
investments.
Secondly, it checks whether the CFEM collected by the municipality is used
sustainably and in compliance with the legislation. This investigation was based on
bibliographical reviews of the pertinent laws, secondary data and previous studies
conducted in the region, and analysis of the Annual Municipal Budget Law in Canaã
dos Carajás.
This article is divided into five sections. The following section reviews the literature on sustainability, Law, public finance and the nexus between them. The third
section explains the methodology that guided the research, and the fourth section
presents and discusses the main findings. Finally, the fifth section presents the
concluding remarks.
2 Sustainability, Social Responsibility and Public Finance
Laws
The growing international concern with sustainability could be related to the
acknowledgement that the depletion of important natural resources would seriously
harm the economy and the environment, causing negative social impacts on many
countries (Bosselmann 2015). The Brundtland Report in 1987 is a global landmark
in sustainability studies (WCED 1987). Also known as “Our Common Future”,
the document recognized the multiple dimensions of sustainability: environmental,
social and economic. Such document also encouraged national governments to
complement international laws regarding environmental issues and sustainability,
and urged them to manage natural and economic resources responsibly in order to
improve social welfare in balance with nature in present and future generations.
Nevertheless, sustainability is more than an inspiring ideal to guide business,
industries and policies. Bosselmann (2015) consider it an important legal principle.
According to Dworkin (2002), legal principles should be explicit in written laws
to properly regulate the creation and interpretation of norms, promoting justice and
social fairness.
In fact, there are sustainability principles in the Constitution of several countries. In
Portugal, natural resources are considered public property, therefore the government
must protect them and ensure their appropriate use for social welfare (Canotilho
169
Considering the huge importance of the municipality of Canaã dos Carajás (Pará,
Brasil) and mining industry for Brazilian economy, and the contrast between high
taxes collection and apparent social dissatisfaction, the present research has two
main objectives. Firstly, it investigates the current social perceptions of the local
government’s use of mining taxation, using questionnaire surveys that were applied
to randomly selected residents, assuring anonymity of the respondents. Solow (1993)
stated that “Talk without measurement is cheap (p. 136)”. Thus, it was measured in a
Likert scale how much the citizens trusted the government to invest the mining taxes
properly, and whether they agreed the urban infrastructure had improved with such
investments.
Secondly, it checks whether the CFEM collected by the municipality is used
sustainably and in compliance with the legislation. This investigation was based on
bibliographical reviews of the pertinent laws, secondary data and previous studies
conducted in the region, and analysis of the Annual Municipal Budget Law in Canaã
dos Carajás.
This article is divided into five sections. The following section reviews the literature on sustainability, Law, public finance and the nexus between them. The third
section explains the methodology that guided the research, and the fourth section
presents and discusses the main findings. Finally, the fifth section presents the
concluding remarks.
2 Sustainability, Social Responsibility and Public Finance
Laws
The growing international concern with sustainability could be related to the
acknowledgement that the depletion of important natural resources would seriously
harm the economy and the environment, causing negative social impacts on many
countries (Bosselmann 2015). The Brundtland Report in 1987 is a global landmark
in sustainability studies (WCED 1987). Also known as “Our Common Future”,
the document recognized the multiple dimensions of sustainability: environmental,
social and economic. Such document also encouraged national governments to
complement international laws regarding environmental issues and sustainability,
and urged them to manage natural and economic resources responsibly in order to
improve social welfare in balance with nature in present and future generations.
Nevertheless, sustainability is more than an inspiring ideal to guide business,
industries and policies. Bosselmann (2015) consider it an important legal principle.
According to Dworkin (2002), legal principles should be explicit in written laws
to properly regulate the creation and interpretation of norms, promoting justice and
social fairness.
In fact, there are sustainability principles in the Constitution of several countries. In
Portugal, natural resources are considered public property, therefore the government
must protect them and ensure their appropriate use for social welfare (Canotilho